An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Research Forum Session
Wednesday, August 10, 2005 — 10:15 am-11:45 am

Accounting, Behavior and Organizations

Table No. 1.1 Do Attributes of Industry Audit Specialists Differ by Their Levels of Expertise?
Mohammad J. Abdolmohammadi, Bentley College;

Table No. 1.2 The Effect of Fraud Assessment Documentation Structure on Auditors’ Ability to Identify Control Weaknesses: The Moderating Role of Reviewer Experience
Christopher P. Agoglia, Drexel University; Cathy Beaudoin, Drexel University; George T. Tsakumis, Drexel University;

Table No. 1.3 Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing
David Satava, University of Houston-Victoria; Cam Caldwell, University of Houston-Victoria; Linda Richards, University of Houston-Victoria;

Table No. 2.1 A Cross-Cultural Comparison of Ethical Business Practices: Canada and the People's Republic of China
Paul Dunn, Brock University; Anamitra Shome, Brock University;

Table No. 2.2 How Environmental Issues Influence SME’s Management Decisions: An Empirical Study
Bruno Machado Almeida, Tomar Management School (Portugal); Jose Marques Almeida, Coimbra Accounting and Administration School and CERNAS Researcher (Portugal); Joao Silva Pereira, Felgueiras Technological and Management School (Portugal);

Table No. 2.3 Management Accounting, Accounting Control Systems and Individual-Level Individualism/Collectivism within the United States
Craig A. Latshaw, Saint John's University;

American Taxation Association

Table No. 3.1 Tax Incentives on Equity and Firms’ Cost of Capital: Evidence from the Québec Stock Savings Plan
Jean Bédard, Université Laval, Faculté des sciences de l'administration; Daniel Coulombe, Université Laval, Faculté des sciences de l'administration; Suzanne M. Paquette, Université Laval, Faculté des sciences de l'administration;

Table No. 3.2 The Effects of the Integration of Personal and Corporate Income Taxes on Capital Structure and Discretionary Accruals
Wanncherng Wang, National Cheng Kung University;

Table No. 3.3 Tax Compliance by International Students, Teachers and Trainees
Gaurav Kumar, The University of Mississippi;

Table No. 3.4 Tax Savings on Repatriations of Foreign Earnings Under The American Jobs Creation Act of 2004
Susan M. Albring, University of South Florida; Ann Dzuranin, University of South Florida; Lillian Mills, University of Arizona;

Table No. 4.1 Approximating the Benefits Principle of Taxation: The Case of Japan
John Darcy, The University of Texas-Pan American;

Table No. 4.2 The Treatment of Leveraged Leases Under Proposed I.R.C. Sec. 7701(n)
Robert E. Blatz, Jr., University of Michigan - Dearborn;

Table No. 4.3 The Social Security Benefits Timing Decision: A Model for Lower-Income Recipients
James E. Williamson, San Diego State University; Francine J. Lipman, Chapman University School of Law;

Table No. 4.4 Life Expectancies and the Decision to Give or Bequeath under EGTRRA
Paul R. Erickson, Baylor University / Dept. of Accounting; Donald F. Cunningham;

Table No. 5.1 Dividend Taxes and Security Prices: the Reaction of Dividend-paying Stocks to the Jobs & Growth Tax Relief Reconciliation Act of 2003
Teresa Lightner, Texas Tech University; Robert Ricketts, Texas Tech University; Brett Wilkinson, Baylor University;

Table No. 5.2 The Sensitivity of the Individual Federal Income Tax to Tax Legislation
A. Craig Keller, Southwest Missouri State University; Steven D. Grossman, Texas A&M University; Dennis R. Lassila, Texas A&M University; Casper E. Wiggins, Jr., University of North Carolina at Charlotte;

Table No. 5.3 The Revenue Effects of State Corporate Income Tax Accounting Policies
Jeffrey Gramlich, University of Southern Maine; Sanjay Gupta, Arizona State University; Mary Ann Hofmann, Andrews University;

Artificial Intelligence/Emerging Technologies

Table No. 6.1 Implementing E-Government Services and the Impact on Internal Controls: A Proposal to Test the Theory of Planned Behavior
Dwayne N. McSwain, Middle Tennessee State University; Sid Glandon, University of Texas at El Paso; TerryAnn Glandon, University of Texas at El Paso;

Government and Nonprofit

Table No. 6.2 The Use of Noisy Performance Measures in CEO Compensation Contracts
Ola Marie Smith, Western Michigan University;

Table No. 6.3. Accounting and Navigating Legitimacy in NGOs.
Mussa Assad, University of Dar Es Salaam; Andrew Richard Goddard, University of Southampton, UK;

Management Accounting

Table No. 7.1 Performance Measurement in a Lean Organization: The Case of The Wiremold Company
Lawrence P. Grasso, Central Connecticut State University;

Table No. 7.2 Job Complexity and the Design of Compensation Contracts: A Field Study of Cooperative Banks
Jasmijn C. Bol, IESE Business School; Frank Moers, Maastricht University;

Table No. 7.3 The Impact of Activity-Based Costing on Manufacturing Performance: A Field Examination
Sui-Hua Yu, National Chung Cheng University; Anne Wu, Professor, Department of Accounting, National Chengchi University;

Table No. 8.1 Uses of Management Control Systems in International Equity Joint Ventures: an Empirical Study of its Monitoring and Coordination Role
Marcela Porporato, York University;

Table No. 8.2 The Association Between TQM and Improved Financial Performance: An Empirical Study of Public Manufacturing Firms
Katherine J. Barker, State University of New York - Fredonia; Douglass Cagwin, Zayed University;

Table No. 8.3 Board Control and Employee Stock Bonus Plans:An Empirical Study on TSEC-Listed Electronic Companies in Taiwan
Chiaju Kuo, National Yunlin University of Science & Technology; Chung-Jen Fu, National Yunlin University of Science & Technology; Yung-Yu Lai, Doctoral Student, National Yunlin University of Science & Technology;

Table No. 8.4 The Association of Industry Value Chain and Tobin’s q: An Examination of the Semiconductor Industry.
Asokan Anandarajan, New Jersey Institute of Technology; Chen-Lung Chin, National Chengchi University; Phil Lee, Pace University; Hsin-Yi Chi, National Central University;

Table No. 9.1 Earnings Management and Stock Option Measures: An Analytical Model and Empirical Tests
Anup Srivastava, May's Business School, Texas A&M University;

Table No. 9.2 Relationship between Intellectual Capital-oriented Performance Management Systems, Intellectual Capital and Corporate Performance: An Exploratory Study
Chaur-Shiuh Young, National Chung Cheng University; Liu-Ching Tsai, National Chiayi University; Hung-Wen Lee, National Chiayi University;

Table No. 9.3 Do Long-term Incentives Work? An Empirical Examination of Executive Compensation Contracts and Future Firm Performance
Li Wang, Kent State University;

Table No. 9.4 Did Contracting Constraints Affect a Firm's Willingness to Comply with the Spirit of Code Section 162(m)?
Peter Woodlock, Youngstown State University; Sheen X. Liu, Youngstown State University;

Table No. 10.1 The Role of Costing System Design on the Nature of Costing Errors: a Simulation Approach
Eva Labro, London School of Economics; Mario Vanhoucke, Ghent University and Vlerick Leuven Gent Management School;

Table No. 10.2 Reducing Complexity While Preserving Accuracy in Product Cost Systems
Don R. Hansen, Oklahoma State University; Shannon L. Leikam, Brigham Young University;

Table No. 10.3 The Effect of Cost Allocations on the Volatility of Profit Measurement
Steve Su, Queensland University of Technology; Roger Willett, Queensland University of Technology;

Table No. 11.2 Market Power, Cost Shifting and Efficiency
Hsingwen Hsu, University of Wisconsin-Madison;

Two-Year College

Table No. 12.1 The Effects of Corporate Governance Mechanisms on the Judgment of Financial and Non-financial Performance
Yeun-Wen Chang, National Taichung Institute of Technology; Ruo-Ting Wei, Feng Chia University;

Table No. 12.2 Teaching Portfolios: A Tool to Better Assess Teaching at Community Colleges and Other Programs
Alan Reinstein, Wayne State University; Gerald H. Lander, University of South Florida;

Integrative, History, and Other

Table No. 11.3 Cost Curves, Standard Costs, and Managerial Control in the Post-WWII North East Coast U.K. Shipbuilding Industry
Tom McLean, University of Newcastle; Thomas Tyson, St. John Fisher College;

Table No. 12.3 Small Town Competition in 1798: The Elting and Hasbrouck Stores
Joan Hollister, Marist College; Sally M. Schultz, SUNY New Paltz;

Table No. 12.4 Escaping the Materialistic-Individualistic Iron Cage: A Weberian Agenda for Alternative, Radical Accounting
Nancy Christie, Seattle Pacific University; Bruno Dyck, University of Manitoba; Janet Morrill, University of Manitoba; Ross E . Stewart, Seattle Pacific University;

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